Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Banking or Financial service - collection of taxes and remittance to RBI - services rendered by scheduled bank to RBI - if RBI is exempted from the service tax liability in respect of various services, its agent for doing such services also needs to be extended the same benefit. - AT
Banking or Financial service - collection of taxes and remittance to RBI - services rendered by scheduled bank to RBI - if RBI is exempted from the service tax liability in respect of various services, its agent for doing such services also needs to be extended the same benefit. - AT
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